-^777 


UC-NRLF 

If    , 

$B  boa  Ot.5 


standard  Code 
lassification  of  Expenditures 

CITY  OF  CLEVELAND 

OFFICE  OF  THE 

DEPARTMENT  OF  FINANCE 
DIVISION    OF    ACCOUNTS 


JANUARY  1,  1915 


standard  Code 
Classification  of  Expenditures 

CITY  OF  CLEVELAND 

OFFICE  OF  THE 

DEPARTMENT  OF  FINANCE 
DIVISION    OF    ACCOUNTS 


JANUARY  1,  1915 


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Foreword 


Cleveland,  Ohio,  January  1,  1915. 

The  following  ^'Standard  Code  Classification  of  Expenditures"  has 
been  adopted  by  the  Department  of  Finance  to  standardize  and  classify 
expenditures  by  the  City  of  Cleveland  in  such  division  of  accounts  as  will 
make  them  conform  with  the  accounting  procedure  heretofore  adopted 
by  the  Department  as  set  up  in  the  General  Ledger  system.  In  setting 
forth  this  classification  there  is  first  presented  a  schedule  of  standard  ap- 
propriation accounts,  accompanied  by  such  definitions  as  are  necessary 
to  indicate  the  general  scope  of  each. 

Following  the  classification  of  accounts  will  be  found  in  alphabetical 
order,  lists  under  Salaries  and  Wages,  properly  defining  Supervision, 
Clerk  Hire  and  Labor,  and  setting  up  the  distribution  of  same  into  Ad- 
ministration, Operation  and  Maintenance.  Also  alphabetical  lists  of 
Supplies  and  Equipment,  which  will  serve  as  a  key  to  the  correct  distri- 
bution of  all  expenditures  in  the  preparation  of  auditing  of  vouchers,  and 
which  will  enable  departments  to  make  proper  classification  when  sub- 
mitting budget  requests  or  taking  inventory.  All  items  are  prefixed  by 
letters  indicating  the  standard  accounts  under  which  they  are  classified 
and  by  numerals  showing  such  divisions  of  accounts  by  which  amounts 
are  to  be  accounted  for. 

The  essential  features  of  the  schedule  are  as  follows: 

1.  It  makes  a  sharp  distinction  between  Expenses,  or  cost  of  con- 
ducting the  City  government,  and  Outlays,  or  costs  of  acquiring,  con- 
structing and  equipping  permanent  properties,  and  calls  for  a  distinct 
separation  of  the  two  classes  of  costs  including  Pay  Roll  expenditures. 

2.  It  provides  -for  an  orderly  arrangement  of  all  payments  under 
significant  titles,  the  aim  being  to  classify  expenditures  according  to 
their  true  object. 

3.  It  distributes  "Salaries  and  Wages,''  "Supplies,"  "Maintenance" 
and  "Miscellaneous  Services"  into  Administration,  Operation  and  Main- 
tenance expense,  making  it  possible  to  ascertain  the  separate  operation 
and  maintenance  costs  of  conducting  the  City  government. 

For  the  proper  disbursing  of  money  for  account  of  the  various  appro- 
priations, it  will  be  absolutely  necessary  for  each  department  when 
making  requisition  for  supplies,  etc.,  to  specifically  state  the  account  and 
code  number  to  which  supplies,  etc.,  are  to  be  charged  in  order  that  the 
Commissioner  of  Accounts  may  know  at  all  times  the  unincumbered 
balance  to  the  credit  of  each  appropriation. 

OXXOO  f  Director  of  Finance. 

3 


Index 

Pages 
Alphabetical  List  Covering  Supplies,  Miscellaneous  Services  and 

Equipment 30-42 

Appropriation  Accounts    6 

Books,  Maps  and  Charts — Alphabetical  List 27 

Buildings,  Structures  and  Improvements— Su]>Divisions  of 20 

Cleaning  and  Toilet  Supplies — Alphabetical  List 18 

Clerk  Hire — Positions  defined 10-11 

Clothing — Alphabetical  List 16 

Correction  Labor   10 

Contributions,  Gratuities  and  Awards — Sub-Divisions  of 9 

Debt  Service   9 

Distribution  Systems — Alphabetical  List  27 

Equipment — Sub-Divisions  of   21 

Expense — Sub-Divisions  of    6 

Fire  Apparatus — Alphabetical  List 26 

Forage,  Shoeing,  Barn  and  Zoo  Supplies— -Alphabetical  List....  17 

Forev^ord 3 

Fuel,  Light  and  Power — Alphabetical  List 15 

Furniture  and  Furnishings — Alphabetical  List 22 

Instruments  and  Apparatus — Alphabetical  List 26 

Labor — Maintenance — Positions  defined 10-14 

Labor — Operation — Positions  defined   10-12 

Lands  and  Land  Betterments — Definitions 20 

Live  Stock — Alphabetical  List 27 

Machinery,  Tools  and  Implements — Alphabetical  List 23 

Maintenance  of  Buildings,  Structures  and  Improvements — Defi- 
nitions of   8 

4 


Index 

(Continued)  Pages 

Maintenance  of  Equipment — Definitions  of 7 

Maintenance  of  Lands — Definitions  of 7 

Manufacturing  and  Jobbing  Supplies  19 

Manufacturing  Plants 29 

Mechanical  Supplies — Alphabetical  List 17 

Medical  and  Surgical  Supplies — Alphabetical  List 18 

Miscellaneous  Services  (Expense)  Sub-Divisions  of 9 

Miscellaneous  Supplies — Alphabetical  List 18 

Motor  Vehicles — Alphabetical  List 27 

Motor  Vehicle  Supplies — Alphabetical  List 17 

Office  Supplies — Alphabetical  List 15 

Other  Miscellaneous  Equipment — Alphabetical  List 28 

Other  Miscellaneous — Alphabetical  List 18 

Outlay — (Capital  Expenditures) — Definitions  of 20 

Outlay — (Capital  Expenditures) — Sub-Divisions  of 20 

Provisioning  Supplies — Alphabetical  List 16 

Salaries  and  Wages — Detailed  explanations 10 

Salaries  and  Wages — Sub-Divisions  of 7 

Special  Service — Extra  Help  10 

Supervision — Positions  defined   10-1 1 

Supplies — Sub-Divisions  of    7 

Vehicles  and  Harness — Alphabetical  List 26 


Standard  Appropriation  Accounts 


EXPENSE 

A—SALARIES  AND  WAGES 

B— SUPPLIES 

C—MAINTEN  AN  CE— LANDS 

D— MAINTENANCE—BUILDINGS,  STRUCTURES  AND 

IMPROVEMENTS 
E— MAINTENANCE— EQ  UIPMENT 
F— MISCELLANEOUS  SERVICES 
G— CONTRIBUTIONS,  GRATUITIES  AND  AWARDS 
H—DEBT  SERVICE 

OUTLA  Y -^--{Capital  Expendttures) 
X— LANDS 

Y— BUILDINGS,  STRUCTURES  AND  IMPROVEMENTS 
Z— EQUIPMENT 


SUB-DIVISIONS  OF  APPROPRIATION  ACCOUNTS 

A^SALARIES  AND  WAGES: 
A-1     Supervision 
A -2     Clerk  Hire 
A-3    Labor  (Operation) 
A-4    Labor  (Maintenance) 

C—Land 

D — Buildings,  Structures  and  Improvements 

E — Equipment 
A-5     Special  Services — Extra  Help 
A-6     Correction  Labor 

Note:     For  reporting  purposes,  A-5  and  A-6  should  be  dis- 
tributed at  the  close  of  the  year  to  A-1,  A-2,  A-3  and  A-4. 

B^SUPPLIES: 
B-1     Office 

B-2    Fuel,  Light  and  Power 
B-3    Provisioning 
B-4     Clothing 

B-5    Forage,  Shoeing,  Barn  and  Zoo 
B-6    Motor  Vehicle 
B-7    Mechanical 
B-8     Cleaning  and  Toilet 
B-9    Medical  and  Surgical 
B-10  Miscellaneous 
B-11  Manufacturing  and  Jobbing 

C—MA I  NT  EN  A  NCE— LANDS 

All  expenditures  (Material  and  Contracts)  covering  Land  Main- 
tenance, such  as  re-grading,  re-planting,  repairing  drains  and 
fertilizing. 


SUB-DIVISIONS  OF  APPROPRIATION  ACCOUNTS 

D^MAINTENANCE  —  B  UILDINGS,     STR  UCTURES     AND 
IMPROVEMENTS 

All  expenditures  (Material  and  Contracts)  covering  Repairs  and 
Replacements  of 

D-1     Buildings 

D-2    Bridges  and  Viaducts 

D-3    Reservoirs,  Stand  Pipes,  Aqueducts,  Wells,  Cribs  and 

Tunnels 
D-4    River  and  Harbor 
D-5    Grade  Crossings 
D-6    Docks  and  Wharves 

D-7    Streets,  Boulevards,  Roads  and  Driveways 
D-8    Sewers — General 
D'9    Sewers — Intercepting 
D-10  Sidewalks,  Steps,  etc. 
D-11  Filtration  Plants 
D-12  Fences 
D-13  Jetties 
D-19  Other 

E—MAINTENANCE-^EQUIPMENT 

All  expenditures  (Material  and  Contracts)  covering  Repairs  and 
Replacements  of 

E'l     Furniture  and  Furnishings — Office 
E-2    Furniture  and  Furnishings — Departmental 
E-3    Machinery,  Tools  and  Implements 
E-4    Instruments  and  Apparatus 
E'5     Vehicles  and  Harness 
E'6    Live  Stock 
E-7    Motor  Vehicles 
E-8    Books,  Maps  and  Charts 
E-9    High  Pressure  System 
E-10  Water  Mains 

E-11  Meters  and  Settings  (Water  and  Light) 
E-12  Poles  and  Lines 
E'13  Arc  Lamps 
E-14  Street  Lamps 

E-15  Service  Connections  (Water  and  Light) 
E-16  Electric  Light  Underground  Construction 
E-17  Electric  Wiring  Systems — Local 
E-18  Water  Systems — Local 
E-19  Miscellaneous  Equipment 
E-20  Manufacturing  Plants 
E-22  Heating  Mains 
E'23  Heating  Service  Connections 

8 


SUB-DIVISIONS  OF  APPROPRIATION  ACCOUNTS 

F^MISCELLANEOUS  SERVICES 

F-1     Transportation  of  Employes — Local 

F-2     Traveling  Expenses  of  Employes — Outside  of  City 

F-3     Telephone  and  Telegraph 

F-4    A  dvertising 

F-5    Premiums  on  Surety  Bonds 

F-6    Administration  Services  not  above  classified 

F-7     Team  and  Motor  Truck  Hire — Operation 

F-8    Insurance 

F-9     Taxes  and  Rents 

F-10  Court  Costs,  Judgments  and  Damages 

F-21  Transportation  of  Persons — Other  than  Employed 

F-1 2  Support  of  Persons — (Prisoners) 

F-13  Street  Lighting 

F-14  Cleaning  and  Sprinkling  Markets 

F-15  Burials 

F-1 6  Dredging 

F-17  Music 

F-18  Razing  Unsafe  Buildings 

F-19  Other 

G--CONTRIBUTIONS,  GRATUITIES  AND  AWARDS 


G-1 

Prizes  and  Awards 

G-2 

Humane  Society 

G-3 

Firemen's  Pension 

G-4 

Police  Relief  Pension 

G-5 

Sanitary  Police  Pension 

G-6 

Workmen's  Compensation  Law 

G-7 

Private  Hospitals 

G-8 

Private  Libraries 

G-9 

Other 

DEE 

?T  SERVICE 

H-1 

Interest 

H-2 

Principal 

SUB-DIVISIONS  OF  APPROPRIATION  ACCOUNTS 

AS AL ARIES  AND  WAGES 

A-1     Supervision 

Salaries  of  Regular  Employes  engaged  in  a  Supervis- 
ory capacity  such  as  Mayor,  Councilmen,  Clerk  of 
Council,  Civil  Service  Commissioners,  City  Plan  Com- 
mission, Judges  of  Municipal  Courts,  Directors  of 
Departments,  Commissioners  and  Deputy  Commis- 
sioners of  Divisions,  and  Superintendents  and  Assist- 
ants in  all  Sub-Divisions. 

A '2     Clerk  Hire 

Salaries  of  Regular  Employes  engaged  in  Clerical  and 
other  Office  Services,  such  as  Secretaries  to  Heads  of 
Departments,  Bookkeepers,  Clerks,  Stenographers, 
Cashiers,  Paymasters,  Department  Examiners,  Store- 
keepers, etc. 

A-3    Labor  (Operation) 

Salaries  and  Wages  of  Regular  Employes  engaged  in 
the  actual  performance  of  duties  required  in  the  opera- 
tion of  a  Plant  or  Department  such  as  Foremen,  In- 
spectors, Captains,  Lieutenants,  Patrolmen,  Firemen, 
Weighmasters,  Garbage  Collectors,  Teamsters,  At- 
tendants, Nurses.  Laborers,  etc. 

A-4    Labor  (Maintenance) 

Salaries  and  Wages  of  Regular  Employes  engaged  1n 

Maintaining  T^ands,  Repairing  Buildings,  Structures, 

Improvements  or  Equipment. 

C — Salaries  and  Wages  covering  Land  Maintenance, 
such  as  Re-grading,  Re-planting,  Repairing 
Drains,  Re-sodding,  Fertilizing,  etc. 

D — vSalaries  and  Wages  covering  the  repairs  of  Build- 
ings, Structures  and  Improvements  such  as  Car- 
penters, Painters,  Steam  Fitters,  Paper  Hangers, 
Electricians,  Bridge  Repairmen,  Other  Trade  Me- 
chanics, Laborers,  etc. 

E — Salaries  and  Wages  covering  the  Repairs  of 
Equipment  such  as  Linemen,  Cable  Splicers, 
Blacksmiths,  Street  Lighting  Repairmen,  Plarness 
Makers,  Other  Trade  Mechanics,  Laborers,  etc. 

A-5     Special  Service — Extra  Help 

Salaries  of  Employes  engaged  in  special  services,  such 
as  Special  Counsel  in  the  Law  Department,  Special 
Examiners  in  the  Civil  Service  Commission,  Annexa- 
tion Commissioners,  Estimatin!:!^  and  Equalizing 
Board,  etc. 

A-6     Correction  Labor 

Compensation  to  Correction  Farm,  covering  labor  of 
Prisoners  engaged  in  service  of  other  departments. 
10 


A— SALARIES  AND  WAGES 


A-l     Supervision 


Bacteriologist 

Board  of  Elections 

Board  of  Supervisors — City 

Hall 
Chief — Fire  Division 
Chief  Justice 
Chief — Police  Division 
Chief — Health  Division 
City  Plan  Commission 
City  Sealer 

Civil  Service  Commission 
Clerk  of  Board  of  Elections 
Clerk  of  Council 
Clerk  of  Municipal  Court 
Commissioners  and  Deputies 


Conductor — Municipal  Orchestra 

Councilmen 

Custodian — Public  Buildings 

Directors  of  Departments 

Engineers — Engineering  Dept. 

Forester 

Judges 

Market  Master  and  Assistant 

Mayor 

Park  Engineer 

Principal  Nurses'  Training 

School 
Resident  Physician — City  Hosp. 
Superintendents  and  Assistants 
Treasurer 


A -^2     Clerk  Hire 


Assistant  Purchasing  Agent 

Assistant  Treasurers 

Bailiffs 

Bookkeepers 

Buyers 

Cashiers 

Clerks 

Clerks  of  Election 

Department  Examiners 

Department  Auditors 

Interpreters — Court 

Judges  of  Election 

Messengers 

Naturalization  Clerk 

Notice  Servers 

Office  Boys 


Pages 

Parole  Officers 

Paymasters 

Prison  Recorders 

Probation  Officers 

Record  Keepers 

Registrars  of  Elections 

Secretaries 

Sergeant-at-Arms 

Stenographers 

Steward — Infirmary 

Storekeepers 

Telephone  Operators 

Time  Keepers 

Typev^riter  Copyists 

11 


A— SALARIES  AND  WAGES 


A'3    Labor  (Operation) 


Architectural  Draftsmen 

Asphalt  Rakers 

Asst.  Chiefs — Fire  Dept. 

Asst.  City  Solicitors 

Asst.  City  Sealers 

Asst.  Engineer — Parks 

x\sst.  Engineers — Div.  34 

Asst.  Principal  Training  School 

Asst.  Marshals — Fire 

Asst.  Collectors — Garbage 

Asst.  Dep.  Supts. — Boys'  Home 

Asst.  Inspectors  of  Buildings 

Asst.  Storekeepers — City  Hos- 
pital 

Asst.  Supts. — Bridges  and  Via- 
ducts 

Attendants — Hospital 

Attendants — Public  Baths 

Auto  Drivers 

Bakers 

Barnmen 

Bath  House  Keepers 

Bathroom  Attendants 

Battalion  Chiefs 

Blacksmiths 

Boy  Helpers — Parks 

Boatmen 

Butchers 

Buyers — Purchasing  Dept. 

Catch  Basin  Cleaners 

Captains — Police  and  Fire 

Captains — Bridges  and  Viaducts 

Cashiers — Baths  and  Beaches 

Cement  Testers 

Chainmen 

Chamber  Maids 

Chauffeurs 

Chemists 

City  Electrician 


Chief  Electrician — Fire  Alarm 
Civil  Engineers 
Claim  Adjusters 
Cleaning  Women 
Clothes  Sorters 

Coal  Weigher — Outdoor  Relief 
Collectors — Garbage 
Cookers — Garbage 
Cooks 

Cottage  Masters — Boys'  Home 
Custodian  Intercepting  Sewer 
Construction  Engineers 
Diagnostician 
Dairy  Men 

Dance  Hall  Inspectors 
Desk  Officers— Health 
Dentists 

Dining  Room  Girls 
Dieticians 
District  Physicians 
Druggist — City  Hospital 
Dryermen — Garbage 
Dumpmen 
Draftsmen 
Electricians 
Elevator  Operators 
Engineers — Stationary 
Engineers  of  Constructions 
Engineers — Police  and  Fire 
Entomologists 
Erectors — Street  Signs 
Examiner  of  Plans 
Farm  and  Dairy  Men 
Farmers 
Ferrymen 
Firemen 
Fire  Wardens 
Floor  Managers 
Florists 
Flushers 
12 


A— SALARIES  AND  WAGES 


A-3    Labor  (Operation) — Continued 


Foremen 

Garbage  Collectors 
Gardeners 
Gas  Lighters 
General  Foremen 
Grave  Builders 
Grease  Skimmers — Garbage 
Guards 

Handy  Men — Street  Cleaning 
Harbor  Masters 
Heating  and  Ventilating  Engi- 
neers 
Head  Laundresses 
Head  Teacher — Boys'  Home 
Helpers 
Horse  Shoers 
Hostlers 
Housekeepers 
House  Women 
Inspectors 

Buildings 

Dairy 

Elevators 

Engineering  and  Construction 

Factory 

House  Connections 

Food  Products 

Live  Stock 

Moving  Pictures 

Plumbing 

Police 

Street  Cleaning 

vSewers  and  Drains 

Smoke 

Wire 
Investigators 

City  Hospital 

Outdoor  Relief 
Janitors 
Keymen 


Keywomen 
Kitchen  Women 
Laboratory  Helpers 
Laborers 

Landscape  Gardeners 
Laundresses 
Laundry  Managers 
Laundry  Operators 
Levelmen 

Lieutenants — Police  and  Fire 
Life  Guards 
Linen  Distributors 
Map  Draftsmen 
Mahout 

Massage  Teachers 
Maids 
Matrons 

Medical  Officers 
Mending  Women 
Musicians 
Night  Watchmen 
Nurses 
Oilers 

Operators — Fire  Alarm  System 
Orderlies 
Pantry  Girls 
Pathologists 
Patrolmen 
Pavers 
Peelers 

Perculator  Men — Garbage 
Physicians 
Pianists — Baths 
Pilots— Fire  Dept. 
Play  Ground  Instructors 
Plumbers  Examination  Board 
Poultry  Men 
Porters 
Propagators 

Puddlers — Paving  Permit  Dept. 
13 


A— SALARIES  AND  WAGES 

A-3    Labor  (Operation) — Continued 

Rammers  Tank  Pullers — Garbage 

Repairmen — Sewer  Dept.  Teachers 

Repairmen — Street  Signs  Technicians 

Rodmen  Teamsters 

Routmen— Garbage  Ticket  Men— Night  Soil  Dept. 

Roentgenologist — City  Hospital  Ticket  Takers 

Sample  Tester  Transitmen 

Sanitary  Officers  Tree  Wardens 

Seamstresses  Trimmers 

Sergeants  Vapor  Lighters 

Sicklers — Cemeteries  Veterinary  Officers 

Sprayers  Veterinary  Snrgeans 

Stationary  Engineers  Watchmen 

Steam  Roller  Engineers  Waitresses 

Sterilizer  Operators  Wall  and  Window  Washers 

Steward — City  Hospital  Wardens 

Storekeepers — Sewer  Repair  Washers 

Structural  Draftsmen  Weighers 

Supt.  of  Booths  Weighmasters 

Supt.  of  Storage — Markets  Wiring — Moving  Pictures 

Supervisors  Wringers 

Surgeons  Yardmen 

Swineherds  Zoo  Keeper 

A-4    Labor  (Maintenance) 
Trade  Mechanics  (Repairmen) 

Blacksmiths  Machinists 

Carpenters  Paper  Hangers 

Cable  Splicers  Painters 

Electricians  Steam  Fitters 

Harness  Makers  Other  Mechanics 

Linemen 

Superintendents,  Foremen,  Inspectors,  Laborers,  etc.,  engaged 
in  maintaining  Land  or  in  Repairing  Buildings,  Structures,  Im- 
provements or  Equipment. 

14 


B— SUPPLIES 


B-l     Office  Supplies 


Baskets,  Office 

Binders,  Loose  Leaf 

Blank  Books 

Blotters 

Blue  Prints 

Calendars 

Carbon  Paper 

Cards,  Index  and  Forms 

City  Directories 

Clips,  Paper 

Daters 

Desk  Receptacles 

Desk  Pads 

Drawing  Paper 

Electrotypes 

Envelopes 

Erasers,  Rubber  and  Steel 

Eyelets,  Paper 

Forms,  Printed 

Inkwells 

Ink  and  Ink  Pads 

Isabels 

Letter  Heads 

Mailing  Tubes  and  Wrappers 

Mucilage 

Note  Books 

Pad  Holders 

Paper  Cutters 


Paper  Fasteners 

Paper  Weights 

Paper,  Writing  and  Carbon 

Paste  and  Mucilage 

Pencil  Sharpening  Machines 

Pens,  Penholders  and  Pencils 

Pins,  Office 

Postage 

Printing  and  Binding 

Punches,  Paper 

Ribbons,  Typewriter 

Rubber  Bands 

Rubber  Stamps 

Rulers 

Scratch  Pads 

Sponge  Cups 

Stamped  Envelopes 

Stamps,  Rubber 

vStaples,  Paper 

Stapling  Machines 

Stationery 

Stickers 

Tablet  Holders 

Tablets,  Paper 

Time  Books 

Tracing  Cloth  and  Paper 

Waste  Baskets 

Wood  Cuts 


B'2    Fuel,  Light  and  Power 


Benzine 

Bulbs,  Electric 

Carbons,  Electric 

Coal 

Coke 

Current  for  Operating  Motors 

Gas,  Artificial 


Gas,  Natural 

Incandescent  Lamps 

Kindling 

Lamp  Wicks 

Lava  Tips 

Naphtha 

Wood 


1. 


B— SUPPLIES 


B-3    Provisioning  Supplies 


Bacon 

Lard 

Baking  Powder 

Lemons 

Beef 

Meat 

Bread 

Milk  and  Cream 

Butter 

Molasses 

Candies 

Mutton 

Cereals 

Nuts,  Edible 

Cheese 

Oils,  Household  use 

Coffees 

Oleomargarine 

Confections 

Pickles 

Dairy  Products 

Poultry,  Dressed 

Distilled  Water 

Rice 

Eggs 

Rock  Salt 

Fats 

Salt 

Fish  and  Oysters 

Soda,  Bi-carbonate 

Flour 

Sugar,  Syrup  and  Molasses 

Fowl 

Tallow 

Fruit  and  Vegetables 

Tea 

Groceries 

Vegetables 

Hams 

Vinegar 

Hops 

Water,  Distilled 

Ice 

Yeast 

B-4 

Clothing 

Aprons 

Leggins 

Bathing  Suits 

Overcoats 

Boots,  Rubber  and  Leather 

Rubber  Aprons,  Boots  and 

Buttons 

Gloves 

Capes 

Rain  Coats 

Caps 

Shawls 

Cuffs 

Shirts 

Dry  Goods  for  Clothing  Sup- 

Shoes 

plies 

Shoe  Nails  and  Pegs 

Hand  Coverings 

Suits  and  Parts  of  Suits 

Handkerchiefs 

Underwear 

Hats 

Supports  for  Clothing 

Hosiery 

16 


B— SUPPLIES 


B-5    Forage, 
Forage 
Alfalfa 
Bran 

Brewery  By-Products 
Clover 
Corn 

Corn  Fodder 
Dairy  By-Products 
Ensilage 
Food  Straw 
Hay 

Linseed  Meal 
Meal,  Oil 

Milling  By-Products 
Oats 

Oyster  Shells 
Pasturage 
Wheat 


Shoeing,  Barn  and  Zoo 

Horse  Shoeing  and  Shoeing 

Materials 
Barn  Supplies 

Axle  Grease 

Bedding 

Chamois  Skins 

Harness  Soap  and  Dressing 

Horse  Brushes 

Sawdust 

Shavings 

vSnaps 

Sweat  Pads 

Sponges 

Straw  for  Beddings 
Zoo 

All  Feed  and  Supplies  for  Zoo 
Animals 


B-6    Motor  Vehicle  Supplies 


Carbon  Remover 
Charging  Batteries 

Gasoline 

Light,  Prest-o-Lite,  etc. 


Oils 

Waste 

Casings,  including  repairs 

Tires,  including  repairs 

Tubes,  including  repairs 


Acids 

Boiler  Compound 

Gaskets 

Gauge  Glasses 

Graphite 

India  Hemp 

Jute 

Laboratory,  Other  than  Medical 


B-7    Mechanical  Supplies 

Lacing 


Lubricants — Other  than  Motor 

Vehicle 
Oakum 
Packings 

Waste,  Motor  Vehicle  excluded 
Welding  Compound 


17 


B— SUPPLIES 


B-8     Cleaning 

Ammonia 

Brass  Polish 

Brooms,  House 

Brushes,  except  Paint  and 

Whitewash 
Chamois 
Combs,  Hair 
Disinfectants 
Dusters 
Dust  Pans 
Hair  Pins 

Insect  Exterminator 
Lye 

Metal  Polish 
Mops  and  Mop  Wringers 


and  Toilet  Supplies 

Paper,  Toilet 

Polish,  all  kinds 

Sapolio 

Scrub  Brushes 

Shoe  Polish 

Soaps  and  Soap  Powders 

Sponges 

Stove  Brushes 

Stove  Polish 

Toilet  Articles 

Toilet  Paper 

Towel  Supplies 

Tripoli 

Whisk  Brooms 

Window  Brushes 


B-9    Medical  and  Surgical  Supplies 


Alcohol 

Antitoxin 

Bandages 

Beverages 

Corks 

Cotton,  Absorbent 

Drugs  and  Chemicals  N.  O. 

Formaldehyde 

Gauze,  Medical 

Glycerine 

Guinea  Pigs 


Grain  Alcohol 

Laboratory,  Medical 

Medicines 

Pine  Tar,  Medicinal 

Sal  Ammoniac 

Sal  Soda 

Sulphur 

Vaccine 

Wines  and  Liquors 

X-Ray 


B-10     Other  Miscellaneous  Supplies 


Bags 

Base  Balls 

Baskets,  Small  Chip 

Bird  Feed 

Blank  Cartridges 

Blueing 

Borax 

Boxes — Wood 

Brushes,  Paint  and  Whitewash 


Bunting 
Candles 

Cartridges,  Ball  or  Blank 
Chalk 
Charcoal 
Cheese  Cloth 
Chimneys,  Glass  or  Mica 
Christmas  Ornaments 
Cloth,  Wire 
18 


B— SUPPLIES 


B-IO     Other  Miscellaneous  Supplies — Continued 


Clothes  Lines 

Clothes  Pins 

Coat  Hooks 

Cotter  Pins 

Crash 

Crayons 

Crepe 

Detective  Supplies 

Distilled  Water 

Dynamite  and  Powder 

Emery,  Emery  Cloth  and  Paper 

Excelsior 

Explosives 

Farm  and  Garden,  Bulbs,. 
Seeds,  etc. 

Fly  Paper 

Fuse,  Pow^der 

Fuses  and  Fuse  Wire 

Globes,  Gas,  Lamp  and  Lantern 

Gas  or  Gasoline  for  St.  Lighting 

Glue 

Grass  Seed 

Hardware,  Miscellaneous 

Ice 

Laundry — Bleach,  Blueing,  Bo- 
rax, Soap,  Starch,  etc. 

License  Plates  and  Tags 

Keys 

Magazines  and  Periodicals 

Mantles,  Gas 

Matches 

Napkins 


Needles,  Other  than  Surgical 

Notions 

Paint  and  Whitewash  Brushes 

Paper,  Wrapping 

Paper,  Sand 

Paraffine 

Periodicals  and  Magazines 

Photographic  Supplies 

Photographs 

Picture  Wire 

Pins,  Common 

Powder  and  Dynamite 

Plants 

Rubber  Tubing 

Sacks 

Salt  for  Sidewalks 

Sand  Paper 

Screw  Hooks 

Sealing  Wax 

Seals,  Lead 

Seeds,  Plants,  Bulbs,  etc. 

Tacks 

Tags  and  Plates,  Licenses 

Thread 

Tennis  Balls 

Tobacco 

Thimbles 

Toothpicks 

Twine 

Wax 

Wicking 


B-11     Manufacturing  and  Jobbing 

All  supplies  used  in  manufacture,  and  all  merchandise  pur- 
chased for  the  purpose  of  selling  to  the  public,  such  as  cigars, 
popcorn,  ice  cream  and  refreshments  of  all  kinds. 


Note :     Freight  and  Drayage  should  be  charged  against  the 
proper  supply  item. 

19 


OF   THE 


UNIVERSITY 


CLASSIFICATION  OF  OUTLAY  EXPENDITURES 

OUTLAY — {Capital  Expenditures) 

X— LANDS 

Y-^BUILDINGS,  STRUCTURES  AND  IMPROVEMENTS 

Z^EQUIPMENT 

All  expenditures  including  Pay  Rolls  for  Land  and 
Land  Betterments,  New  Buildings,  Structures  and 
Improvements,  New  Equipment  (not  replacements) 
and  for  Additions,  Betterments  or  extensive  altera- 
tions that  materially  change  the  character  of  the 
Buildings,  Structures  or  Improvements,  all  of  which 
increase  the  value  of  the  Fixed  Assets  of  the  City. 

X— LANDS 

X-1     Purchase  Price 

All  expenditures  for  land,  including  cost  of  apprais- 
ing, surveys,  abstracts,  assessments,  recording  of 
deeds  and  all  other  expense  incident  to  the  acquisition 
of  the  title  to  the  property, 

X-2     Betterments 

All  expenditures  including  Pay  Rolls  covering  orig- 
inal cost  of  Grading,  Draining,  Planting  (excluding 
annual),  Engineering  and  Inspection,  First  Sodding, 
Terracing,  etc. 
Y— BUILDINGS,  STRUCTURES  AND  IMPROVEMENTS 
All  expenditures  including  Pay  Rolls  for  new 

Y-1     Buildings 

Y-2    Bridges  and  Viaducts 

Y-3    Reservoirs,  Stand  Pipes,  Aqueducts,  Wells,  Cribs  and 
Tunnels 

Y-4    River  and  Harbor 

Y-5    Grade  Crossings 

Y-6    Docks  and  Wharves 

Y-7    Streets,  Boulevards,  Roads  and  Driveways 

Y-8    Sewers — General 

Y-9    Sewers — Intercepting 

Y-10  Sidewalks,  Steps,  etc. 

Y-11  Filtration  Plants 

Y-12  Fences 

Y-13  Jetties 

Y-19  Other 

20 


CLASSIFICATION  OF  OUTLAY  EXPENDITURES 

Z'-'EQUIPMENT 

All  expenditures  covering  original  purchase  of  Equip- 
ment (not  replacements)  and  which  increase  the  value 
of  the  Fixed  Assets  of  the  City. 

Z'l    Furniture  and  Furnishings — Office 
Z-2    Furniture  and  Furnishings — Departmental 
Z-3    Machinery,  Tools  and  Implements 
Z'4    Instruments  and  Apparatus 
Z-5     Vehicles  and  Harness 
Z-6    Live  Stock 

Z'7    Motor    Vehicles   (Motor  Driven   Fire   Apparatus   Ex- 
cluded) 
Z-8    Books,  Maps  and  Charts 
Z-9    High  Pressure  System  (Fire) 
Z'lO  Water  Mains 

Z-11  Meters  and  Settings  (Water  and  Light) 
Z-12  Poles  and  Lines  ^ 

Z-13  Arc  Lamps 
Z-14  Street  Lamps 

Z'lS  Service  Connections  (Water  and  Light) 
Z-16  Electric  Light  Underground  Construction 
Z-17  Electric  Wiring  Systems — Local 
Z-18  Water  Systems — Local 
Z'19  Miscellaneous  Equipment 
Z-20  Manufacturing  Plants 
Z'22  Heating  Mains 
Z-23  Heating  Service  Connections 

21 


Z— EQUIPMENT 


Z-i  and  2 


Adding  Machines 

Awnings 

Basins,  Wash 

Baskets,  Large 

Benches,  Other  than  Park 

Bedding 

Bed  Spreads 

Beds  and  Bed  Springs 

Blankets 

Bird  Cages 

Book  Cases 

Cabinets,  Filing 

Calculating  Machines 

Carpets  and  Rugs 

Carpet  Sweepers 

Casts 

Chairs 

Clocks 

Clothes  Lockers 

Clothes  Trees 

Coal  Hods 

Cones.  Reflecting 

Coolers,  Water 

Copying  Presses 

Cots 

Couches 

Counterpanes 

Crockery 

Cupboards 

Cups,  Drinking 

Curtains 

Cushions 

Cuspidors 

Cutlery  and  Silverware 

Desks 

Dishes 


FURNITURE  AND  FURNISHINGS 

(Office  and  Departmental) 

Dressers 

Electric  Fans 

Filing  Boxes 

Filing  Cabinets 

Foot  Rests 

Forks,  Table  and  Kitchen 

Frames,  Picture 

Fruit  Jars 

Gas  Lighters 

Glassware  and  Queensware 

Graphophones  and  Records 

Hods,  Coal 

Hot  Plates 

Ice  Shavers 

Iron  Beds 

Irons,  Sad 

Ice  Cream  Freezers 

Jars,  Fruit 

Kettles 

Kitchen  Utensils 

Lamps,  Desk 

Linoleum 

Lockers 

Lounges 

Mason  Jars 

Mattresses 

Mats  and  Matting 

Mimeograph  and  Duplicating 

Machines 
Mirrors 
Notary  Seals 
Numbering  Machines 
Office  Furniture 
Oil  Cloth 

Pictures  and  Frames 
Pillow  Cases 


Repairs  and  Replacements  of  (Z — Equipment)  are  covered  by 
Code  letter  E  which  indicates  ''Maintenance"  and  not  Z — which 
denotes  "Outlay." 

22 


Z— EQUIPMENT 


Z-i  and  2    FURNITURE  AND  FURNISHINGS— Continued 


Pillows 
Pots,  Flower 

Queensware  and  Glassware 
Quilts 

Railing,  Office 
Ranges  and  Stoves 
Reflectors 
Refrigerators 

Rubber  Blankets  and  Sheets- 
Rubber  Mats  and  Matting 
Rugs 
Sad  Irons 
Safes 

Scales,  Postal 
Screens,  Door 
Screens,  Window^ 
Sculpture 
Sewing  Machines 
Sewing  Tables 
Shades,  Reflecting 
Shades,  Lamp 
Shades,  Window 
Sheets 
Sieves 


Silverware 

Spittoons 

Spreads 

Springs,  Bed 

Stands 

Stoneware 

Stools 

Stoves  and  Ranges 

Table  Cloths 

Tables 

Tape  Measures 

Towel  Racks 

Towels 

Traps,  Mouse  and  Rat 

Typewriters 

Wash  Boards 

Washing  Machines 

Wash  Stands,  Portable 

Wash  Tubs,  Portable 

Water  Coolers 

Window  Guards 

Window  Shades 

Woodenware 

Wringers 


Z-i    MACHINERY,  TOOLS  AND  IMPLEMENTS 


Adzes 

Agricultural  Implements 

Anvils 

Asphalt  Tools 

Asphalt  Surface  Heaters 

Augers 

Axes  and  Handles 

Bars,  Tamping 

Battering  Rams 

Bellows 

Belt  Punches 


Bits  and  Braces 
Blacksmith  Tools 
Boilers,  Steam 
Braces  and  Bits 
Brooms,  Street 
Burning  Brands 
Butchers'  Tools 
Calipers 
Car  Movers 
Carpenter  Tools 
Cant  Hooks 


Repairs  and  Replacements  of  (Z — Equipment)  are  covered  by 
Code  letter  E  which  indicates  "Maintenance"  and  not  Z — which 
denotes  "Outlay." 

23 


Z— EQUIPMENT 
Z'3    MACHINERY,  TOOLS  AND  IMPLEMENTS^Continued 


Chain  Tongs 
Chisels 
Clippers 
Combs,  Curry- 
Corn  Planters 
Crow  Bars 
Cultivators 
Curry  Combs 
Dies  and  Taps 
Diggers,  Posthole 
Drawing  Knives 
Drills,  Machine 
Dynamos 
Emery  Wheels 
Engines,  Steam  and  Gas  (Other 

than  Fire  Apparatus) 
Ensilage  Cutters 
Extension  Pruners 
Files,  Steel 

Fire  Wagons  for  Asphalt 
Floor  Scrapers 
Flue  Cleaners 
Force  Pumps,  Portable 
Forks,  Hay 
Furnaces,  Plumbers 
Garden  Tools 
Generators 
Glass  Cutters 
Grappling  Irons 
Grind  Stones 
Guns,  Grease 


Hacksaws  and  Blades 

Hammers  and  Hatchets 

Handles  for  Tools 

Hand  Rollers 

Harrows 

Hatchets 

Hay  Forks 

Heading  Tools 

Hoes 

Horse  Scrapers 

Hydraulic  Rams 

Jacks 

Lasts,  Iron 

Laundry  Machinery 

Lawn  Mowers 

Lawn  Rollers  and  Sprinklers 

Levels 

Machines,  Moving 

Machinery  N.  O.  C. 

Machinist  Tools 

Manure  Forks 

Mattocks 

Mauls 

Meat  Choppers 

Mowers,  including  Motor 

Nail  Pullers 

Oil  Stoves 

Pavers'  Tools 

Picks 

Pipe  Cutters 

Planes 


Repairs  and  Replacements  of  (Z — Equipment)  are  covered  by 
Code  letter  E  which  indicates  ''Maintenance"  and  not  Z — which 
denotes  "Outlay." 

24 


Z— EQUIPMENT 
Z-3    MACHINERY,  TOOLS  AND  IMPLEMENTS— Continued 


Pliers 

Plows 

Plumb  Bobs 

Plumbing  Tools 

Pokers 

Posthole  Diggers 

Potato  Hooks 

Pruning  Saws  and  Shears 

Pulleys 

Pumps 

Pumping  Engines 

Punches,  Mechanical 

Push  Brooms,  Street 

Putty  Knives 

Rakes 

Rams,  Battering 

Rams,  Hydraulic 

Reamers 

Road  Machines 

Road  Rollers  and  Scrapers 

vSaws 

Scissors  and  Shears 

Scoop  Shovels 

Scrapers,  Street 

Screw  Drivers 

Scythes 

Separators 

vShovels 

Sickles 

Sledges 

Slice  Bars 


Slip  Scrapers 

Snips 

vSoldering  Irons 

Spades 

Spanners 

Spreaders 

Steam  Boilers 

Steam  Fitters'  Tools 

Steam  Rollers 

Stocks  and  Dies 

Tack  Lifters 

Tampers 

Taps  and  Dies 

Tar  Tanks  on  Wheels 

Tinsmiths'  Tools 

Tire  Benders 

Tongs 

Traction  Ditchers 

Tree  Pruners 

Trowels 

Tube  Expanders 

Turf  Edgers 

Twist  Drills 

Vises 

Wagon  Jacks 

Wagon  Makers'  Tools 

Wedges 

Wheels,  Grinding 

Wire  Cutters 

Wrenches 


Repairs  and  Replacements  of  (Z — Equipment)  are  covered  by 
Code  letter  E  which  indicates  "Maintenance"  and  not  Z — which 
denotes  "Outlay." 

25 


Z— EQUIPMENT 
ZA    INSTRUMENTS  AND  APPARATUS 


Ammeters 

Cameras 

Compasses 

Diving  Armour  and  Equipment 

Forceps 

Glasses,  Magnifying 

Kodaks 

Laboratory  Apparatus 

Life  Buoys,  Lines  and  Pre- 
servers 

Microscopes 

Operating  Tables 

Photographic  Apparatus 

Scientific  Instruments 

Sterilizers 

Stretchers 

Surgical  Instruments 

Surveyors'  Instruments 

Telegraph  and  Telephone  In- 
struments 

Thermometers 

Veterinary  Instruments 

X-Ray  Apparatus 

Fire  Apparatus  (Motor  Driven) 

Fire  Apparatus  (Horse  Driven) 


Miscellaneous  Fire  Apparatus 
Caps 

Cellar  Pipes 
Chemical  Extinguishers 
Connections,  Hose 
Engines,  Fire  and  Chemical 
Engine  Heaters  and  Tanks 
Fire  Boats 
Gongs,  Rotary 
Hook  and  Ladder  Trucks 
Hose  Carts  and  Wagons 
Hose,  Fire 
Hose  Hoists 
Hose  Jacks 
Ladders,  Extra 
Life  Guns  and  Equipment 
Nets,  Life  Saving 
Nipples,  Fire  Hose 
Nozzles 
Pipe  Holders 
Pipe  Tips 
Play  Pipes 
Reducers 
Search  Lights 
Siamese  Pipe  and  Nozzles 


Z-5     VEHICLES  AND  HARNESS 


Bicycles 

Buggies 

Carriages 

Cars 

Carts 

Double-trees 

Dump  Carts 

Flushers 

Patrol  Wagons 

Sleds 


Sleighs 
Stanhopes 
Surreys 

Supply  Wagons 
Trucks,  Horse 
Exercising  Wagons 
Fuel  Wagons 

Harness,  including  Saddles, 
Bridles  and  Collars 


Repairs  and  Replacements  of  (Z — Equipment)  are  covered  by 
Code  letter  E  which  indicates  "Maintenance"  and  not  Z — which 
denotes  "Outlav." 

26 


Cattle 

Horses 

Mules 


Z— EQUIPMENT 

Z-6    LIVE  STOCK 

Poultry 

Sheep 

Swine 


Z-7    MOTOR  VEHICLES 
(Motor  Driven  Fire  Apparatus  Excluded) 


Automobiles 
Motor  Ambulances 
Motorcycles 


Motor  Police  Patrols 
Motor  Trucks 


Z-8    BOOKS,  MAPS  AND  CHARTS 


Albums 

Atlases 

Dictionaries 

Engineering  Maps  and  Charts 


Law  Books 
Library  Books 
Reference  Books 
Technical 


DISTRIBUTION  SYSTEMS 

Z-9    High  Pressure  System  (Fire) 

Z-10  Water  Mains 

Z-11  Meters  and  Settings  (Water  and  Light) 

Z-12  Poles  and  Lines 

Z-13  Arc  Lamps 

Z-14  Street  Lamps 

Z-15  Service  Connections  (Water  and  Light) 

Z-16  Electric  Light  Underground  Construction 

Z'17  Electric  Wiring  Systems,  Local 

Z-18  Water  Systems,  Local 

Z-22  Heating  Mains 

Z'23  Heating  Service  Connections 


Repairs  and  Replacements  of  (Z — Equipment)  are  covered  by 
Code  letter  E  which  indicates  "Maintenance"  and  not  Z — wh'ch 
denotes  "Outlay." 

27 


Z— EQUIPMENT 


Z-19     OTHER  MISCELLANEOUS  EQUIPMENT 


Bags,  Burlap 

Badges 

Bakers'  Ovens 

Barn  Equipment 

Banners 

Barrels 

Baskets 

Batteries,  Jars  and  Zincs 

Belts,  Police 

Blankets,  Horse 

Blocks  and  Tackle 

Boats 

Boilers,  Copper  and  Galvanized 

Booths,  Election 

Bottles 

Boulevard  Scrapers 

Brick  Conveyors 

Brooms,  Barn 

Buckets 

Burlaps 

Cans,  all  kinds 

Canvas,  Duck 

Chain 

Checks,  Metal 

Climbers,  Pole 

Clothes  Dryers 

Clubs,  Police 

Coal  Hods 

Copper  Wire 

Crutches 

Cuffs,  Hand 

Derricks 


Drinking  Fountains 

Dryers,  Clothes 

Dump  Drags 

Extinguishers,  Fire 

Feed  Boxes 

Fire  Extinguishers 

Fire  Rope 

Flags  and  Flag  Poles 

Forges 

Frames,  Boulevard 

Fruit  Tars 

Furnaces,  Heating 

Garbage,  Oil  and  Gasoline  Cans 

Garden  Hose 

Globes,  Gas,  Lamp  and  Lantern 

Guards,  Stall 

Gunny  Sacks 

Guns  and  Revolvers 

Hand  Cuffs 

Hods,  Coal 

Hose,  Garden 

Hot  Bed  Sash 

Ice  Caps 

Incinerators 

Keys 

Ladders,  Other  than  Fire 

Lamps  and  Lanterns,  Fluid 

Burning 
Machine  vStreet  Sweepers, 

Flushers,  etc. 
Measures 
Meat  Choppers 


Repairs  and  Replacements  of  (Z — Equipment)  are  covered  b}' 
Code  letter  E  v^hich  indicates  "Maintenance"  and  not  Z — which 
denotes  "Outlay." 

28 


Z— EQUIPMENT 


Z-19     OTHER  MISCELLANEOUS  EQUIPMENT-^Continued 


Melting  Pots 
Metal  Checks 
Milk  Cans 
Muffs  for  Insane 
Music,  Sheet 
Nets,  Dog  Catching 
Netting,  Wire 
Oars 

Oil  Cans  and  Tanks 
Padlocks 
Pails 

Park  Furniture  and  Recrea- 
tional Equipment 
Patterns,  Wood  and  Metal 
Pole  Climbers 
Police  Shields  and  Stars 
Radiator  Screens 
Railing,  Park  and  Outdoor 
Refrigerators,  Large 
Revolvers 
Rogues'  Gallery- 
Rope 
Satchels 

Scales,  Platform 
Skiffs 

Sprinkling  Cans 
Sprinkling  Wagons 
Stable  Brooms 


Stall  Guards 

Stamps  and  Dies,  Steel 

Steam  and  Hot  Water  Heaters 

Stencils 

Step  Ladders 

Street  Flushers  and  Sv^eepers 

Sugar  Camp  Equipment 

Tackle  Blocks 

Tanks 

Tarpaulins 

Tents 

Tool  Boxes 

Torches 

Tree  Guards 

Trucks,  Hand 

Urns,  Park  or  Outdoor 

Vases,  Park  or  Outdoor 

Ventilators 

Voting  Booths 

Watering  Troughs 

Watering  Pails 

Weights,  Scale 

Wheel  Barrows 

Whistles,  Police 

White  Wing  Carts 

Wire  Netting 

Wire  Rope 

Zoo  Animals 


Z-20    MANUFACTURING  PLANT 

All  equipment  used   in   Manufacture,  including  Ma- 
chinery, Tools,  Instruments,  Apparatus,  etc. 


Repairs  and  Replacements  of  (Z — Equipment)  are  covered  by 
Code  letter  E  v^hich  indicates  "Maintenance"  and  not  Z — which 
denotes  "Outlay." 


29 


ALPHABETICAL  LIST  WITH  CODE  DESIGNA- 
TION COVERING— 

B— SUPPLIES 

F— MISCELLANEOUS  SERVICES 

Z— EQUIPMENT 

Departments  requisitioning  for  Repairs  and  Replacements  of 

(Z — Equipment)    should   use  the   Code   letter   E   which   indicates 
''Maintenance"  and  not  Z  which  denotes  an  "Outlay"  expenditure. 

All  Repair  Materials  on  hand  at  inventory  time  should  be  classi- 
fied under: 

MAINTENANCE 
C—Land 
D — Buildings 
E — Equipment 

All  Inventories  of  Supplies  and  Equipment  should  be  classi- 
fied according  to  the  following  Schedule: 


B-6 

Acetylene  Gas  Tank  Re- 

B-8 

Ammonia 

charges 

Z-19 

Animals — Zoo 

B-7 

Acids 

B-9 

Antitoxin 

Z-1 

Adding  Machines 

Z-3 

Anvils 

F-6 

Adm'n  Services,  N.  O.  C. 

B-4 

Aprons 

Z-13 

Arc  Lamps 

F-4 

Advertising 

Z-3 

Asphalt  Surface  Heaters 

Z-3 

Adzes 

Z-3 

Asphalt  Tools 

Z-3 

Agricultural  Implements 

Z-3 

Asphalt  Mixing  Plant 

Z-8 

Albums 

Z-19 

Athletic    and    Gymnasium 

B-9 

Alcohol 

Devices 

B-10 

Alcohol,  Wood 

Z-8 

Atlases 

B-5 

Alfalfa  Feed 

Z-3 

Augers 

Z-4 

Ammeters 

Z-4 
30 

Automobile  Fire  Apparatus 

ALPHABETICAL    LIST    OF    B— SUPPLIES,    F— MIS- 
CELLANEOUS    SERVICES,     Z— EQUIPMENT 


Z-7 

Automobiles,  except  Fire 

Z-5 

Bicycles 

Apparatus 

B-1 

Binders,  Loose  Leaf 

B-6 

Automobile  Tires,  except 

Z-2 

Birds  and  Bird  Cages 

for  Fire  Apparatus 

B-10 

Bird  Food 

Z-1  &  2 

Awnings 

Z-3 

Bits  and  Braces 

Z-3 

Axes  and  Handles 

Z-3 

Blacksmiths'  Tools 

B-5 

Axle  Grease 

Z-2 

Black  Boards 

B-3 

Bacon 

B-1 

Blank  Books 

Z-19 

Badges 

B-10 

Blank  Cartridges 

Z-19 

Bakers'  Ovens 

Z-2 

Blankets,  Bed 

B-3 

Baking  Powder 

Z-19 

Blankets,  Horse 

B-10 

Bags,  Paper 

Z-19 

Blocks,  Tackle 

Z-19 

Bags,  Burlap 

B-1 

Blotters 

B-9 

Bandages 

B-10 

Blueing 

Z-19 

Banners 

B-1 

Blueprints 

Z-19 

Barn  Equipment 

Z-19 

Boats 

Z-4 

Barometers 

B-7 

Boiler  Compound 

Z-19 

Barrels 

Z-19 

Boilers,  Copper  and  Galv'd 

Z-3 

Bars,  Tamping 

Z-3 

Boilers,  Steam 

B-1 

Baskets,  Office 

Z-1  &/ 

;  Book  Cases 

Z-19 

Baskets,  Laundry 

Z-8 

Books,  Technical,  Refer- 

B-10 

Baskets,  Small  Chip 

ence  and  Library 

Z-19 

Baskets,  Large 

B-1 

Books,  Blank 

Z-2 

Basins,  Wash 

Z-19 

Booths,  Election 

B-10 

Base  Balls 

B-10 

Borax 

B-4 

Bathing  Suits 

B-4 

Boots,  Rubber  and  Leather 

Z-19 

Batteries,  Battery  Jars  andZ-19 

Bottles,  Glass 

Zincs 

Z-19 

Boulevard  Scrapers 

Z-3 

Battering  'Rams 

B-10 

Boxes,  Wood 

Z-2 

Bedding,  Blankets,  Pillows,Z-3 

Braces  and  Bits 

Spreads  and  Mattresses 

B-5 

Bran 

B-5 

Bedding  for  Live  Stock 

B-8 

Brass  Polish 

Z-2 

Bed  Linen 

B-3 

Bread 

Z-2 

Beds  and  Bed  Springs 

B-5 

Brewery  By-Products 

B-3 

Beef,  Fresh  or  Pickled 

Z-19 

Brick  Conveyors 

Z-3 

Bellows 

Z-5 

Bridles,  Riding 

Z-19 

Belts,  Police 

Z-3 

Brooms,  Street 

Z-3 

Belt  Punches 

B-8 

Brooms,  House 

Z-2 

Benches,  Other  than  Park 

Z-19 

Brooms,  Barn 

B-2 

Benzine 

B-8 

Brushes,  except  Paint  am 

B-9 

Beverages 

Whitewash 

31 


ALPHABETICAL    LIST    OF    B— SUPPLIES,    F— MIS- 
CELLANEOUS   SERVICES,    Z— EQUIPMENT 


B-IO 

Brushes,  Paint  and  White- Z-1  &  2  Casts 

wash 

Z-6 

Cattle 

Z-19 

Buckets 

Z-4 

Cellar  Pipes 

Z-5 

Buggies 

B-3 

Cereals 

B-2 

Bulbs,  Electric 

Z-19 

Chain 

B-10 

Bunting 

Z-3 

Chain  Tongs 

F-15 

Burials 

Z-1&2 

Chairs 

Z-19 

Burlaps 

B-10 

Chalk 

Z-3 

Burning  Brands 

B-5 

Chamois  for  Barn  Use 

Z-3 

Butchers'  Tools 

B-8 

Chamois  for  General  Use 

B-3 

Butter 

B-10 

Charcoal 

B-4 

Buttons 

B-6 

Charging  Batteries 

Z-1 

Cabinets,  Filing 

Z-19 

Checks,  Metal 

Z-12 

Cable,  Electric 

B-3 

Cheese 

Z-16 

Cable,  Underground 

B-10 

Cheese  Cloth 

Z-1 

Calculating  Machines 

Z-4 

Chemical  Extinguishers 

B-1 

Calendars 

Z-6 

Chickens,  Live 

Z-3 

Calipers 

Z-2 

Chiffoniers 

Z-4 

Cameras 

B-10 

Chimneys,  Glass  or  Mica 

B-3 

Candies 

Z-3 

Chisels 

B-10 

Candles 

B-1 

City  Directories 

Z-19 

Cans,  all  kinds 

Z-19 

Circulating  Nozzles 

Z-3 

Cant  Hooks 

B-10 

Christmas  Ornaments 

Z-19 

Canvas,  Duck 

F-14 

Cleaning  and  Sprinkling 

Z-4 

Canvas,  Life  Saving 

Markets 

B-4 

Capes 

Z-19 

Climbers,  Pole 

Z-4 

Caps,  Fire  Apparatus 

Z-3 

Clippers 

B-4 

Caps  and  Hats 

B-1 

Clips,  Paper 

B-2 

Carbons,  Electric 

Z-1  &2 

Clocks 

B-1 

Carbon  Paper 

B-4 

Clothing  and  Underwear 

Z-19 

Carboys 

B-10 

Cloth,  Wire 

B-1 

Cards,  Index  or  Forms 

B-10 

Clothes  Lines 

Z-3 

Carpenters  Tools 

Z-19 

Clothes  Dryers 

Z-1  &2 

Carpets  and  Rugs 

Z-1  &2 

Clothes  Lockers 

Z-2 

Carpet  Sweepers 

B-10 

Clothes  Pins 

Z-5 

Carriages 

Z-1  &2 

Clothes  Trees 

Z-3 

Car  Movers 

B-5 

Clover 

Z-5 

Cars 

Z-19 

Clubs,  Police 

B-10 

Cartridges,  Ball  or  Blank 

B-2 

Coal  and  Coke 

Z-5 

Carts 

Z-2 

Coal  Hods 

B-6 

Casings,  Motor  Vehicle 

B-3 
32 

Coffee 

ALPHABETICAL    LIST    OF    B— SUPPLIES,    F— MIS- 
CELLANEOUS   SERVICES,    Z— EQUIPMENT 


B-2 

Coke 

Z-2 

Cutlery  and  Silverware 

Z-5 

Collars,  Horse 

B-5 

Dairy  By-Products 

Z-3 

Combs,  Curry 

B-3 

Dairy  Products 

B-8 

Combs,  Hair 

B-1 

Daters 

Z-4 

Compasses 

Z-19 

Derricks 

B-7 

Compound,  Boiler 

Demurrage,  charge  to  prop- 

Z-1&2 

Cones,  Reflecting 

er  supply  item 

B-3 

Confections 

Z-1  &2 

Desks 

Z-4 

Connections,  Fire  Hose 

B-1 

Desk  Pads 

Z-1  &2 

Coolers,  Portable  Water 

B-1 

Desk  Receptacles 

Z-19 

Copper  Wire 

B-10 

Detective  Supplies 

Z-1 

Copying  Presses 

Z-3 

Dies  and  Taps 

Z-2 

Cots 

Z-3 

Diggers,  Post  Hole 

B-9 

Corks 

B-1 

Directories 

B-5 

Corn  Fodder 

Z-S 

Dictionaries 

B-5 

Corn,  Forage 

z-2 

Dishes 

Z-S 

Corn  Planters 

B-8 

Disinfectants 

B-9 

Cotton,  Absorbent 

B-3&10 

Distilled  Water 

Z-2 

Cotton,  Commercial  or  Bat-Z-4 

Diving  Armor  and  Equip't 

ting 

Z-5 

Double-trees 

Z.2 

Cots 

Z-4 

Drafting  Instruments 

B-10 

Cotter  Pins 

Z-2 

Draperies 

Z-1  &  2  Couches 

Z-3 

Drawing  Knives 

Z-2 

Counterpanes 

B-1 

Drawing  Paper  and  Cloth 

F-10 

Court  Costs,  Judgments  andF-16 

Dredging 

Damages 

Z-2 

Dressers 

B-10 

Crash 

Z-3 

Drills,  Machine 

B-10 

Crayons  and  Chalk 

Z-19 

Drinking  Fountains 

B-10 

Crepe 

B-9 

Drugs  and  Chemicals 

Z-2 

Crockery 

Z-19 

Dryers,  Clothes 

Z-3 

Crowbars 

Z-2 

Drygoods  for  House  Fur- 

Z-19 

Crutches 

nishings 

Z-19 

Cuffs,  Hand 

B-4 

Dry  goods  for  Clothing 

Z-3 

Cultivators 

Z-5 

Dump  Carts 

Z-2 

Cupboards 

Z-19 

Dump  Drags 

Z-1  &2 

I  Cups,  Drinking 

B-8 

Dusters 

B-2 

Current,  Electric 

B-8 

Dust  Pans 

Z-3 

Curry  Combs 

B-10 

Dynamite  and  Powder 

Z-2 

Curtains 

Z-3 

Dynamos 

Z-1  &  2  Cuspidors 

B-3 

Eggs 

Z-1  &  2  Cushions 

B-2 
33 

Electric  Current 

ALPHABETICAL    LIST    OF    B— SUPPLIES,    F— MIS 
CELLANEOUS    SERVICES,    Z— EQUIPMENT 


Z-1  &2 

Electric  Fans 

B-5 

Feed  and  Supplies  for  Zc 

Z-3 

Electric  Motors 

Animals 

Z-16 

Electric  Light  Under- 

Y-12 

Fences 

ground  Construction 

Z-3 

Files,  Steel 

Z-15 

Electric  Light  Service  Con-Z-1  &  2 

Filing  Boxes 

nections 

Z-1  &2 

Filing  Cabinets 

Z-17 

Electric  Wiring  Systems- 

-Z-4 

Fire  Apparatus — Motor 

Local 

and  Horse 

B-1 

Electrotypes 

Z.4 

Fire  Boats 

B-10 

Emery,    Emery    Cloth    andZ-4 

Fire  Engines 

Paper 

Z-19 

Fire  Extinguishers 

Z-3 

Em.ery  Wheels 

Z-4 

Fire  Hose 

Z-8 

Engineering  Maps  and 

Z-3 

Fire  Wagons  for  Asphalt 

Charts 

Z-19 

Fire  Rope 

Z-4 

Engines,  Fire  and  ChemicalB-3 

Fish  and  Oysters 

Z-3 

Engines,  Steam  and  Gas, 

Z-19 

Flags  and  Flag  Poles 

Other  than  Fire  Ap- 

Z.3 

Floor  Scrapers 

paratus 

B-3 

Flour 

Z-4 

Engine  Heaters  and  Tanks 

1  Z-3 

Flue  Cleaners 

B-5 

Ensilage 

Z-5 

Flushers 

Z-3 

Ensilage  Cutters 

B-10 

Flypaper 

B-1 

Envelopes 

B-5 

Food  Straw 

B-1 

Erasers,  Steel 

Z-2 

Foot  Rests 

B-1 

Erasers,  Rubber 

Z-3 

Force  Pumps,  Portable 

B-10 

Excelsior 

Z-4 

Forceps 

Z-5 

Exercising  Wagons 

Z-19 

Forges 

B-10 

Explosives 

Z-3 

Forks,  Hay 

B-8 

Exterminators 

Z-2 

Forks,  Table  and  Kitchen 

Z-19 

Extinguishers,  Fire 

B-9 

Formaldehyde 

Z-3 

Extension  Pruners 

B-1 

Forms,  Printed 

B-1 

Eyelets,  Paper 

B-3 

Fowl 

Express,   charge   to   proper  Z-1  &  2 

Frames,  Picture 

supply  item 

Z-2 

Freezers,  Ice  Cream 

Z-1  &2 

:  Fans,  Electric 

Freight  and  Express — 

B-10 

Farm  and  Garden,  Bulbs, 

Charge  to  proper  ma- 

Seeds, etc. 

terial  item 

B-3 

Fats 

B-3 

Fruit  and  Vegetables 

Z-19 

Faucets 

B-2 

Fuel,  Coal,  Coke,  Wood 

B-5 

Feed,  Alfalfa 

and  Gasoline 

Z-19 

Feed  Boxes 

Z-5 

Fuel  Wagons 

C-1 

Fertilizer 

Z-19 
34 

Funnels 

ALPHABETICAL    LIST    OF    B— SUPPLIES,    F— MIS- 
CELLANEOUS   SERVICES,    Z— EQUIPMENT 


Z-19 

Furnaces,  Heating 

Z-19 

Guards,  Stall 

Z-3 

Furnaces,  Plumbers' 

Z-19 

Guards,  Tree 

B-10 

Fuse,  Powder 

Z-2 

Guards,  Window 

B-10 

Fuses  and  Fuse  Wire, 

B-9 

Guinea  Pigs 

Electric 

Z-19 

Gunny  Sacks 

Z-19 

Garbage,  Oil  and  Gasoline 

Z-19 

Guns  and  Revolvers 

Cans 

Z-3 

Guns,  Grease 

Z-19 

Garden  Hose 

Z-19 

Gymnasium  Equipment 

Z-3 

Garden  Tools 

Z-3 

Hack  Saw  ^nd  Blades 

B.2 

Gas 

B-8 

Hair  Pins 

B.7 

Gaskets,  Rubber,  Fibre  or 

Z-3 

Hammers  and  Hatchets 

Metal 

B-3 

Hams 

Z-2 

Gas  Lighters 

B-4 

Hand  Coverings 

B-2 

Gasoline  for  Fuel 

Z-19 

Handcuffs 

B-6 

Gasoline  for  Motor  VehiclesB-4 

Handkerchiefs 

B-10 

Gas  or  Gasoline  Street 

Z-3 

Hand  Rollers 

Lighting 

Z-3 

Handles  for  Tools 

B-7 

Gauge  Glasses 

Z-5 

Harness,  Saddles  and  Bri- 

B-9 

Gauze,  Medicinal 

dles 

Z-3 

Generators 

B-5 

Harness  Soap  and  Dress'g 

Z-3 

Glass  Cutters 

Z-3 

Harrows 

Z-2 

Glassware  and  QueenswareZ-3 

Hatchets 

Z.4 

Glasses,  Magnifying 

B-4 

Hats  and  Caps 

Z-13 

Globes  for  Electric  Arc 

B-5 

Hay 

Lamps 

Z-3 

Hay  Forks 

Z-19 

Globes,  Gas,  Lamp  and 

Z-3 

Heading  Tools 

Lantern 

Z-4 

Heaters,  Fire  Engine 

Z-1  &2 

1  Globes  for  Electric  Lights 

Z-2 

Heating  Stoves  and  Steam 

B-10 

Glue 

or  Hot  Water  Heaters 

B-9 

Glycerine 

Z-9 

High  Pressure  System 

Z-4 

Gongs,  'Rotary 

Z-2 

Hods,  Coal 

B-9 

Grain  Alcohol 

Z-3 

Hoes 

B-7 

Graphite 

Z.6 

Hogs 

Z.2 

Graphaphones  and  RecordsB-5 

Hoof  Packing 

Z-3 

Grappling  Irons 

Z-4 

Hook  and  Ladder  Trucks 

B-10 

Grass  Seed 

B-10 

Hooks,  Coat 

B-6 

Grease  for  Motor  Vehicles 

B.3 

Hops 

B-7 

Grease,  Other  than  for 

Z-19 

Horse  Blankets 

Motor  Vehicles 

B-5 

Horse  Brushes 

Z-3 

Grindstones 

Z-5 

Horse  Collars 

B-3 

Groceries 

B-5 

35 

Horse  Feed 

ALPHABETICAL    LIST    OF    B— SUPPLIES,    F— MIS 
CELLANEOUS    SERVICES,    Z— EQUIPMENT 


Z-3 

Horse  Scrapers 

B-10 

Keys 

B-5 

Horse  Shoeing 

B-2 

Kindling 

B-5 

Horse  Shoeing  and  MaterialZ-2 

Kitchen  Utensils 

Z-6 

Horses 

Z-4 

Kodaks 

Z-4 

Hose  Carts  and  Wagons, 

B-1 

Labels 

Fire 

Z-4 

Laboratory  Apparatus 

Z-4 

Hose,  Fire 

B-9 

Laboratory  Supplies,  Medi- 

Z-19 

Hose,  Garden 

cal 

Z-4 

Hose  Hoists 

B-7 

Laboratory    Supplies,    Oth- 

Z-4 

Hose  Jackets 

er  than  Medical 

B-4 

Hosiery 

B-7 

Lacing 

Z-19 

Hot  Bed  Sash 

Z-19 

Ladders,  Other  than  Fire 

Z-2 

Hot  Plates 

Apparatus 

Z-3 

Hydraulic  Rams 

^-4 

Ladders,  Fire 

B-3&10 

Ice 

Z-13 

Lamps,  Arc 

Z-19 

Ice  Caps 

Z-19 

Lamps  and  Lantern,  Fluid 

Z-2 

Ice  Cream  Freezers 

Burning 

Z-2 

Ice  Shavers 

Z-2 

Lamps,  Desk 

B-2 

Incandescent  Elec.  Lamps 

B-2 

Lamps,  Incandescent 

B-7 

India  Hemp 

B-2 

Lamp  Wicks 

B-1 

Ink  and  Ink  Pads 

B-3 

Lard 

B-1 

Ink  Wells 

Z-3 

Lasts,  Iron 

Z-19 

Incinerators 

B-10 

Laundry,  Bleach,  Blueing, 

B-6 

Inner  Tubes,  Motor  Ve- 

Borax, Soap,  etc. 

hicles 

Z-3 

Laundry  Machinery 

B-8 

Insect  Exterminator  and 

B-2 

Lava  Tips 

Insecticide 

Z-8 

Law  Books 

Z-4 

Instruments,  Engineering 

Z-3 

Lawn  Mowers,  Rollers  and 

Z-4 

Instruments,  Surgical  and 

Sprinklers 

Scientific 

Z-8 

Legal  Books 

F-8 

Insurance 

B-4 

Leggins 

H-1 

Interest 

B-3 

Lemons 

Z-2 

Iron  Beds 

B-1 

Letter  Heads 

Z-2 

Irons,  Sad 

Z-3 

Level  Rods  and  Levels 

Z-2 

Ice  Shavers 

Z-8 

Library  Books 

Z-3 

Jacks 

B-10 

License  Plates  and  Tags 

Z-19 

Jars,  Acid,   except   Battery  Z-4 

Life  Buoys,  Lines  and  Pre- 

Jars 

servers 

Z-2 

Jars,  Mason 

Z-4 

Life  Guns  and  Equipment 

B-7 

Jute 

Z-1  &  2  Linoleum 

Z-2 

Kettles 

B-5 

36 

Linseed  Meal 

ALPHABETICAL    LIST    OF    B— SUPPLIES,    F— MIS- 
CELLANEOUS   SERVICES,    Z— EQUIPMENT 


Z-6 

Live  Stock 

B-5 

Milling  By-Products 

Z-1  &2 

Lockers 

Z-1&2 

1  Mirrors 

Z-1  &2 

!  Lounges 

B-3 

Molasses 

B-6 

Lubricants,  Motor  Vehicles  B-8 

Mops  and  Mop  Wringers 

B-7 

Lubricants,  Other  than 

Z-7 

Motor  Ambulances 

Motor  Vehicle 

Z-7 

Motorcycles 

B-8 

Lye 

Z-7 

Motor  Police  Patrols 

Z-3 

Machines,  Mowing 

Z-7 

Motor  Trucks 

Z-19 

Machine  Street  Sweepers 

Z-3 

Mowers,  including  Motor 

Z-3 

Machinery 

B-1 

Mucilage 

Z-S 

Machinists*  Tools 

Z-19 

Muffs  for  Insane 

B-10 

Magazines  and  Periodicals 

,  Z-6 

Mules 

B-1 

Mailing  Tubes  and  Wrap- 

F-17 

Music,  Contractural 

pers 

Z-19 

Music,  Sheet 

B-10 

Mantles,  Gas 

B-3 

Mutton 

B-11 

Manufacturing  and  Job- 

Z-3 

Nail  Pullers 

bing  Supplies 

B-2 

Naphtha 

Z-20 

Manufacturing  Plant 

Z-2 

Napkins 

Z-3 

Manure  Forks 

B-10 

Needles,  Other  than  Surgi- 

Z-8 

Maps 

cal 

Z-2 

Mason  Jars 

Z-4 

Nets,  Life  Saving 

B-10 

Matches 

Z-19 

Nets,  Tennis 

Z-1  &  2  Mats,  Matting  and  Mat 

Z-19 

Nets,  Dog  Catching 

Covers 

Z-19 

Netting,  Wire 

Z-3 

Mattocks 

Z-4 

Nipples,  Fire  Hose 

Z-2 

Mattresses 

Z-1 

Notary  Seals 

Z-3 

Mauls 

B-1 

Note  Books 

B-5 

Meal,  Oil 

B-10 

Notions 

Z-19 

Measures 

Z-4 

Nozzles,  Hose 

B-3 

Meat 

Z-1 

Numbering  Machines 

Z-19 

Meat  Choppers 

B-3 

Nuts,  Edible 

B-9 

Medicine 

B-7 

Oakum 

Z-19 

Metal  Checks 

Z-19 

Oars 

B-8 

Metal  Polish 

Z-19 

Oar  Boats 

Z-11 

Meters,  Water  and  Light 

B-5 

Oats 

Z-19 

Melting  Pots 

Z-1 

Office  Furniture 

Z-4 

Microscopes 

Z-19 

Nets,  Tennie 

B.3 

Milk  and  Cream 

Z-19 

Oil  Cans  and  Tanks 

Z-19 

Milk  Cans 

Z-2 

Oilcloth 

Z-1 

Mimeographs  and  Dupli- 

B-7 

Oil,  Lubricating,  Other 

cating  Machines 

than  for  Motor  Vehicles 

37 


ALPHABETICAL    LIST    OF    B— SUPPLIES,    F— MIS- 
CELLANEOUS   SERVICES,    Z— EQUIPMENT 


B-6 

Oil,  Motor  Vehicle 

B-10 

Picture  Wire 

Z-3 

Oil  Stones 

Z-1  &  2  Pictures  and  Frames 

B-3 

Oils,  Household  Use 

Z-2 

Pillow  Cases 

B-3 

Oleomargarine 

Z-2 

Pillows 

Z-4 

Operating  Tables 

B-9 

Pine  Tar,  Medicinal 

Z-19 

Outdoor  Gymnasium  De- 

B-10 

Pins,  Common 

vices 

B-1 

Pins,  Office 

B-4 

Overcoats 

Z-3 

Pipe  Cutters 

B-5 

Oyster  Shell 

Z4 

Pipe  Holders 

B-7 

Packings,  Mechanical 

Z-4 

Pipe  Tips 

B-1 

Pad  Holders 

B-10 

Pipes,  Cob  and  Clay 

Z-19 

Padlocks 

Z-3 

Planes 

B-5 

Pads,  Sweat 

B-10 

Plants 

Z-19 

Pails 

Z-4 

Play  Pipes 

B-10 

Paint  and  Whitewash 

Z-3 

Pliers 

Brushes 

Z-3 

Plows 

B-1 

Paper  Cutters  and  Weight 

sZ-3 

Plumb  Bobs 

B-1 

Paper  Fasteners,  Staples 

Z-3 

Plumbing  Tools 

and  Clips 

Z-2 

Pokers,  Household 

B-10 

Paper,  Sand 

Z-19 

Pole  Climbers 

B-8 

Paper,  Toilet 

Z-12 

Poles  and  Lines 

B-10 

Paper,  Wrapping 

Z-12 

Poles  for  Electric  Lines 

B-1 

Paper,  Writing  and  Carbo 

nZ-19 

Police  Shields  and  Stars 

B-10 

Paraffine 

B-8 

Polish,  all  kinds 

Z-19 

Park  Furniture  and  Re- 

B-1 

Postal  Cards,  Postage 

creational  Equipment 

Stamps  and  Stamped 

B-1 

Paste  and  Mucilage 

Envelopes 

B-5 

Pasturage 

Z-3 

Pesthole  Diggers 

Z-5 

Patrol  Wagons 

Z-3 

Potato  Hooks 

Z-19 

Patterns,  Wood  and  Metal 

Z-1  &2 

•  Pots,  Flower 

Z-3 

Pavers'  Tools 

B-3 

Poultry,  Dressed 

B-1 

Pencil  Sharpening  Ma- 

Z-6 

Poultry,  Live 

chines 

B-10 

Powder  and  Dynamite 

B-1 

Pens,  Penholders  and  Pen-F-5 

Premiums  on  Surety  Bonds 

cils 

B-6 

Prest-o-Lite  Tank  Re- 

B-10 

Periodicals  and  Magazines 

charges 

Z-4 

Photographic  Apparatus 

B-1 

Printing  and  Binding 

B-10 

Photographic  Supplies 

Z-3 

Pruning  Saws  and  Shears 

B^IO 

Photographs 

Z-4 

Pulmotors 

B-3 

Pickles 

Z-3 

Pulleys 

Z-3 

Picks 

Z-3 

38 

Pumping  Engines 

ALPHABETICAL    LIST    OF    B— SUPPLIES,    F— MIS- 
CELLANEOUS   SERVICES,    Z— EQUIPMENT 


Z-3 

Pumps 

B-6 

Rubber  Tires,  Auto  and 

Z-3 

Punches,  Mechanical 

Motorcycle,  except  Fire 

B-1 

Punches,  Paper 

Apparatus 

Z-3 

Push  Brooms 

B-1 

Rulers 

Z-3 

Putty  Knives 

Z-19 

Sacks,  Gunny 

Z-2 

Queensware  and  GlasswareZ-5 

Saddles,  Riding 

Z-2 

Quilts 

Z-2 

Sad  Irons 

Z-19 

Radiator  Screens 

Z-1 

Safes 

Z-1 

Railing,  Office 

B-9 

Sal  Ammoi^iac 

B-4 

Raincoats 

B-9 

Sal  Soda 

Z-3 

Rakes 

B-3 

Salt 

Z-19 

Razors 

B-10 

Salt  for  Sidewalks 

Z-3 

Rams,  Battering 

B-10 

Sand  Paper 

Z-3 

Rams,  Hydraulic 

B-8 

Sapolio 

Z-1  &2 

Ranges  and  Stoves 

B-5 

Sawdust  for  Bedding 

F-18 

Razing  Unsafe  Buildings 

Z-3 

Saws 

Z-3 

Reamers 

Z-1 

Scales,  Postal 

Z-4 

Reducers 

Z-4 

Scales,  Engineering 

Z-8 

Reference  Books 

Z-1  &2 

Sculpture 

Z-1  &  2  Reflectors 

Z-19 

Scales,  Weight 

Z-2 

Refrigerators,  Household 

Z-4 

Scientific  Instruments 

Z-19 

Refrigerators,  Storage 

Z-3 

Scissors  and  Shears 

Z-1 

Registers,  Telegraph 

Z-3 

Scoopshovels 

F-9 

Rent 

Z-3 

Scrapers,  Horse 

Z-19 

Revolvers 

Z-3 

Scrapers,  Street 

B-1 

Ribbons,  Typewriter 

B-1 

Scratch  Pads 

B-3 

Rice 

Z-1  &2 

Screen  Doors  and  Windows 

Z-3 

Road  Rollers  and  Scrapers 

;  Z-3 

Screwdrivers 

Z-3 

Road  Machines 

B-10 

Screw  Hooks 

B-3 

Rock  Salt 

B-8 

Scrub  Brushes 

Z-19 

Rogues'  Gallery 

Z-3 

Scythes  and  Scythe  Stones 

Z-19 

Rope 

B-10 

Sealing  Wax 

B-4 

Rubber  Aprons,  Boots  and 

[  B-10 

Seals,  Lead 

Gloves 

Z-4 

Search  Lights 

B-1 

Rubber  Bands 

B-10 

Seeds,  Plants,  Bulbs, 

Z-2 

Rubber  Blankets 

Seed  Potatoes  and  Grains 

Z-1  &  2  Rubber  Mats  and  Matting 

:  z-3 

Separators 

Z-2 

Rubber  Sheets 

Z-2 

Sewing  Machines  and  Sew- 

B-1 

Rubber  Stamps 

ing  Tables 

B-10 

Rubber  Tubing 

z-1  &2 

1  Shades,  Reflecting  (Lamp) 

Z-1  &  2  Rugs 

z-1  &2 

39 

;  Shades,  Window 

ALPHABETICAL    LIST    OF    B— SUPPLIES,    F— MIS- 
CELLANEOUS   SERVICES,    Z— EQUIPMENT 


Z-3 

Shafting 

Z-2 

Springs,  Bed 

B-5 

Shavings 

Z-19 

Sprinkling  Cans 

6-4 

Shawls 

Z-19 

Sprinkling  Wagons 

Z-3 

Shears  and  Scissors 

Z-19 

Stable  Brooms 

Z-6 

Sheep 

Z-19 

Stall  Guards 

Z-2 

Sheets 

B-1 

Stamped  Envelopes 

B-4 

Shirts 

Z-19 

Stamps  and  Dies,  Steel 

B-5 

Shoeing  Horses 

B-1 

Stamps,  Postage 

B-5 

Shoeing  Material 

B-1 

Stamps,  Rubber 

B-8 

Shoe  Nails  and  Pegs 

Z-1&2 

1  Stands 

B-8 

Shoe  Polish 

B-1 

Staples,  Paper 

B-4 

Shoes 

B-1 

Stapling  Machines 

Z-2 

Show  Cases 

B-1 

Stationery 

Z3 

Shovels 

Z-3 

Steam  Boilers 

Z-4 

Siamese  Pipe  and  Nozzles  Z-19 

Steam  Coils  and  Hot  Wa- 

Z-3 

Sickles 

ter  Equipment 

Z-2 

Sieves,  Household 

Z-3 

Steam  Engines,  Other  than 

Z-19 

Signs 

Fire  Apparatus 

Z-2 

Silverware 

Z-3 

Steam  Fitters'  Tools 

Z-5 

Single-trees 

Z-3 

Steam  Rollers 

Z-5 

Sleds 

Z-19 

Stencils 

Z-5 

Sleighs 

Z-4 

Sterilizers 

Z-19 

Skiffs 

Z-4 

Stethoscopes 

Z-3 

Sledges 

B-1 

Stickers 

Z-3 

Slice  Bars 

Z-10 

Step  Ladders 

Z-3 

Slip  Scrapers 

Z-6 

Stock,  Live 

B-5 

Snaps 

Z-3 

Stocks  and  Dies 

Z-3 

Snips 

Z-1  &2 

Stools 

Z-8 

Soaps  and  Soap  Powders 

Z-2 

Stoneware 

for  Cleaning 

Z-1  &2 

Stoves  and  Ranges 

B-3 

Soda,  Bicarbonate 

B-8 

Stove  Brushes 

Z-3 

Soldering  Irons 

B-8 

Stove  Polish 

Z-3 

Spades 

B-5 

Straw  for  Bedding 

Z-3 

Spanners 

Z-19 

Street  Boxes,  Waste  Paper 

Z-1  &2 

I  Spittoons 

Z-3 

Street  Brooms 

B-1 

Sponge  Cups 

Z-19 

Street  Flushers  and  Sweep- 

B-5 

Sponges  for  Barn  Use 

ers 

B-8 

Sponges  for  General  Use 

Z-14 

Street  Lamps  and  Posts 

Z-2 

Spoons,  Table 

F-13 

Street  Lighting,  Electric 

Z-3 

Spreaders 

Z-4 

Stretchers  (Ambulance) 

Z-2 

Spreads,  Bed 

Z-19 
40 

Sugar  Camp  Equipment 

ALPHABETICAL    LIST    OF    B— SUPPLIES,    F— MIS- 
CELLANEOUS   SERVICES,    Z— EQUIPMENT 


B-9 

Sulphur 

B-6 

Tires,  Auto  and  Motorcy- 

Z-5 

Supply  Wagons 

cycles,  except  Fire  Ap- 

F-12 

Support  of  Persons,  Pris- 

paratus 

oners 

B-10 

Tobacco 

Z-4 

Surgical  Instruments 

B-8 

Toilet  Articles 

Z-5 

Surreys 

B-8 

Toilet  Paper 

Z-4 

Surveyors'  Instruments 

Z-3 

Tongs 

B-4 

Suspenders 

Z-19 

Tool  Boxes 

Z-1  &  2  Tables 

B-10 

Toothpick^ 

Z-2 

Table  Cloths 

Z-19 

Torches 

Z-2 

Table  Napkins 

Z-2 

Tov/els 

B-1 

Tablet  Holders 

Z-2 

Towel  Racks 

B-1 

Tablets 

B-8 

Towel  Supply,  Office 

Z-19 

Tackle  Blocks 

B-1 

Tracing  Cloth  and  Paper 

Z-3 

Tack  Lifters 

Z-3 

Traction  Ditchers 

B-10 

Tacks 

F-1 

Transportation  of  Employes 

B-10 

Tags  and  Plates,  License 

— Local 

B-3 

Tallow 

F-11 

Transportation   of   Persons 

Z-3 

Tampers 

— Other  than  Employes 

Z-19 

Tanks 

Z-2 

Traps,  Mouse  and  Rat 

Z-3 

Tar  Tanks  on  Wheels 

F-2 

Traveling  Expenses,  Em- 

Z-3 

Tape  Measures,  all  Kinds 

ployes  Outside  City 

Z-3 

Taps  and  Dies 

Z-19 

Tree  Guards 

Z-19 

Tarpaulins 

Z-3 

Tree  Pruners 

F-9 

Taxes  and  Rents 

B-8 

Tripoli 

B-3 

Tea 

Z-3 

Trowels 

F-7 

Team  and  Motor  Truck 

Z-19 

Trucks,  Hand 

Hire  (Maintenance 

Z-4 

Trucks,  Hook  and  Ladder 

charges  excluded) 

Z-5 

Trucks,  Horse 

Z-8 

Technical  Books 

B-6 

Tubes,  Motor  Vehicle 

Z-4 

Telegraph  and  Telephone 

Z-3 

Turf  Edgers 

Instruments 

Z-6 

Turkeys,  Live 

F-3 

Telephone  and  Telegraph 

B-10 

Twine 

Z-19 

Tents 

Z-3 

Twist  Drills 

Z-4 

Thermometers 

Z-1 

Typewriters 

B-10 

Thimbles 

F-19 

Tuning  Pianos 

B-10 

Thread 

B-4 

Underwear  and  Clothing 

B-1 

Time  Books 

Z-19 

Urns,  Park  or  Outdoor 

Z-2 

Tin  and  Agate  Ware 

B-9 

Vaccine 

Z-3 

Tinsmiths'  Tools 

Z-19 

Vases,  Park  or  Outdoor 

Z-3 

Tire  Benders 

B-3 
41 

Vegetables  and  Fruits 

ALPHABETICAL    LIST    OF    B— SUPPLIES,    F— MIS- 
CELLANEOUS   SERVICES,    Z— EQUIPMENT 


Z-5 

Vehicles 

Z-3 

Wedges 

Z-19 

Ventilators 

Z-19 

Weights,  Scale 

Z-4 

Veterinary  Instruments 

B-7 

Welding  Compound 

B-3 

Vinegar 

B-5 

Wheat,  Forage 

Z-3 

Vises 

B-10 

Wheat'  Seed 

Z-19 

Voting  Booths 

Z-19 

Wheelbarrows 

Z-5 

Wagons,  except  Fire  Ap- 

Z-3 

Wheels,  Grinding 

paratus 

Z-19 

Whips 

Z-4 

Wagons,  Fire  Hose 

B-8 

Whisk  Brooms 

Z-3 

Wagon  Jacks 

Z-19 

Whistles,  Police 

Z-3 

Wagonmakers'  Tools 

Z-19 

White  Wing  Carts 

Z-2 

Wardrobes 

B-2 

Wicking 

Z-2 

Washstands,  Washtubs 

B-8 

Window  Brushes 

(Portable) 

Z-1  &  2  Window  and  Door  Screens 

Z-2 

Washing  Machines 

Z-1  &  2  Window  Guards 

B-1 

Wastebaskets 

Z-1  &2 

1  Window  Shades 

B-6 

Waste  for  Votor  Vehicles 

B-9 

Wines  and  Liquors 

B-7 

Waste,  Other  than  for  Mo-Z-3 

Wire  Cutters 

tor  Vehicles 

Z-19 

Wire  Rope 

Z-1  &  2  Water  Coolers 

B-2 

Wood  Fuel 

B-3  &  10  Water,  Distilled 

B-1 

Wood  Cuts 

Z-10 

Water  Mains 

Z-2 

Woodenware 

Z-11 

Water  Meters  and  Setting 

sZ-3 

Wrenches 

Z-19 

Water  Pails 

Z-2 

Wringers 

F-13 

Water  Rents 

Z-4 

X-Ray  Apparatus 

Z-18 

Water  Systems,  Local 

B-9 

X-Ray  Supplies 

Z-19 

Watering  Troughs 

B-3 

Yeast 

B-10 

Wax 

Z-19 

Zoo  Animals 

42 


Gay  lord  Bros. 

Makers 

Syracuse,  N.  Y. 

PAT.  JAN.  21, 1908 


311857 


UNIVERSITY  OF  CALIFORNIA  LIBRARY 


